What does the audit plan specify?

The audit plan serves as a crucial document that outlines the details of each audit to be conducted as part of the internal auditing process. This includes specifying the scope, objectives, methodologies, and criteria for the audits. It defines what will be audited, how the audit will be carried out, and the resources required, which ensures that the audit is thorough and aligned with organizational objectives and standards, such as ISO 27001.

While the schedule for future audits is simply a timetable indicating when audits will occur, and the qualifications for auditors pertain to the necessary expertise and training needed for conducting audits, these aspects are part of the broader process but do not capture the comprehensive details of each audit. On the other hand, penalties for noncompliance are relevant to the enforcement of policies and standards but are not a direct consideration of what is specified in an audit plan. The focus of the audit plan is to provide a structured approach to the audit process itself, detailing how and what will be evaluated during the audit.